N059604 N0 Ruling Active

The tariff classification of a pair of women’s leggings from China

Issued May 15, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2006

Headings: 6104

Product description

The submitted sample, style LG0509, is a pair of women’s legging-styled pants constructed from 92 percent nylon and 8 percent spandex knit fabric. The legging styled pants feature an elasticized waist and hemmed leg openings. We are returning your sample as requested.

CBP rationale

The applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.

Full text

N059604 May 15, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6104.63.2006 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Avenue, Floor 70 New York, NY 10118 RE: The tariff classification of a pair of women’s leggings from China Dear Mr. Ashear: In your letter dated May 1, 2009 you requested a classification ruling. The submitted sample, style LG0509, is a pair of women’s legging-styled pants constructed from 92 percent nylon and 8 percent spandex knit fabric. The legging styled pants feature an elasticized waist and hemmed leg openings. We are returning your sample as requested. The applicable subheading will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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